Dismissing the appeal, that the entire assessment arose from a scam, in which the assessee was said to have been involved. The assessee had not produced any material before the Assessing Officer to substantiate the purchases made by him, from the amounts disbursed by the State Government for the purpose of providing flood relief. The Tribunal had categorically noticed that no evidence was led by the assessee before the Assessing Officer. The order of assessment was valid. The appeal from the order was not maintainable.(AY. 2005-06)